Several Budget proposals, including the reintroduction of the tax on long-term capital gains (LTCG) exceeding 1 lakh from the sale of shares, will kick in from 01st April 2018, the beginning of the 2018-19 financial year. 

The capacity of a water heater is measured in Gallons or Liters. In the USA, it is measured in Gallons and in India, we measure it in Liters.

Hence, if the capacity of the water heater is 15 gallons or 15 liters, then it says that it can hold 15 gallons or 15 liters of water.

Given word is THERAPY.

Number of letters in the given word = 7

These 7 letters can be arranged in 7! ways.

Number of vowels in the given word = 2 (E, A)

The number of ways of arrangement in which vowels come together is 6! x 2! ways

Hence, the required number of ways can the letters of the word 'THERAPY' be arranged so that the vowels never come together = 7! - (6! x 2!) ways = 5040 - 1440 = 3600 ways.

Here the given words follow a relation in such a way that, grapes are made into wine. Similarly, squid are made into calamari.

Hence, Grapes : Wine :: Squid : Calamari

Here the most stable carbocation is the option (2).

Carbocations are always hungry for electrons. The stability of carbocations increases from primary to secondary to tertiary. Here, option (c) shows the most stable carbocation because it can easily withdraw electrons from two other carbon atoms and the more electronegative oxygen atom.

Carbocation stability depends on hyperconjugation. The tertiary carbocation is stabilized by electron releasing inductive effect.

Steps for merging cells :

1. Select which you want to merge

2. After selecting right click on that highlightened cells to get format cells option.

3. Click format cells to merge get merge option.

S-phase (synthesis phase) is the part of the cell cycle in which DNA is replicated, occurring between G1 phase and G2 phase. Precise and accurate DNA replication is necessary to prevent genetic abnormalities which often lead to cell death or disease.

Lima is the Capital of Peru and its Currency is Sol.